Updated 2026-07-08
The number that matters
Washington pairs a modest exemption with one of the country's highest rates.
| Figure | Amount |
|---|---|
| Exemption (applicable exclusion) | $3,000,000 |
| Top rate | 20% |
| Effective date | Deaths on or after July 1, 2026 |
| Source | Washington State Department of Revenue estate tax tables |
Washington vs the federal exemption
Washington's $3 million exemption is a fifth of the federal figure, and its 20% top rate ties Hawaii for the highest in the country. Only the amount above $3 million is taxed, after the unlimited marital deduction and charitable bequests reduce the taxable estate, but that combination of a low threshold and a high rate can produce a meaningful bill for estates in high-cost markets like Seattle.
What the calculator adds
The estate tax calculator runs a Washington estate against both the state and federal numbers at once. Washington is also a community property state, which changes basis and ownership rules for married couples and interacts with the step-up in basis calculator. Lifetime gifting (the gift tax calculator) is the other standard lever.
Things to know before you file in Washington
Washington's rate applies to deaths on or after July 1, 2026 per the tables above, so confirm the effective date against the year of death rather than the filing date. Community property status can shift which half of an estate counts toward the exemption for a surviving spouse, so joint filers should confirm current figures with the Washington Department of Revenue.